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**What is Joint Cost Allocation?
Joint Cost Allocation is an accounting term that ultimately reflects the percentage of each dollar spent by a non-profit organization on three primary categories of their work; Fundraising, Mission/Program, and General/Administrative. Joint Cost Allocation is an Generally Accepted Accounting Principle (GAAP) established by the American Institute of Certified Public Accountants (AICPA) Statement of Position 98-2, with which non-profit organizations are required to comply. A specific set of criteria is applied to allocate expenses specifically associated with the three identified work areas. For detailed information on the criteria and application, please visit: AICPA